It actually came to me during dinner.  I had Salmon.  Fish is good for the brain.  "Oh that." I said to my blackened salmon. 

Then, Bob, you kindly confirmed it was "Oh that".

Well, I'd have to say, Houston, there's a problem.  To be tax savvy, the reimbursements require a written plan.  The written plan has to be enforceable under the law of the state, and the T's and I's in the plan have to be legal under the applicable law.  I don't know how it would shake out.  It could be some sort of circular logic.  It may just fall back on "NO written plan, no tax-free perks." 

But then, as I advise clients from time to time, tax in only an aspect in life that should NOT be the cart in front of the horse.  We should instead worry about the horse which for now is named Oh-That.